會計科目資料中英文對照匯編

1、名稱英譯資產(chǎn)assets流動資產(chǎn)current assets現(xiàn)金及約當現(xiàn)金cash and cash equivalents庫存現(xiàn)金cash on hand零用金/周轉金petty cash/revolving funds銀行存款cash in banks在途現(xiàn)金cash in transit約當現(xiàn)金cash equivalents其它現(xiàn)金及約當現(xiàn)金other cash and cash equivalents短期投資short-term investment短期投 資股票short-term investments - stock短期投 資短期票券short-term investments

2、 - short-term notes and bills短期投 資政府債券short-term investments - government bonds短期投 資受益憑證short-term investments - beneficiary certificates短期投 資公司債short-term investments - corporate bonds短期投 資其它short-term investments - other備抵短期投 資跌價損失allowance for reduction of short-term investment to market應收票據(jù)notes

3、 receivable應收票據(jù)貼現(xiàn)discounted notes receivable應收票據(jù) 關系人notes receivable - related parties其它應收票據(jù)other notes receivable備抵呆帳應收票據(jù)allowance for uncollectible accounts- notes receivable應收賬款accounts receivable應收分期賬款installment accounts receivable應收賬款關系人accounts receivable - related parties備抵呆帳應收賬款allowance fo

4、r uncollectible accounts - accounts receivable其它應收款other receivables應收遠匯款forward exchange contract receivable應收遠匯款外幣forward exchange contract receivable - foreign currencies買賣遠匯 折價discount on forward ex-change contract名稱英譯應收收益earned revenue receivable應收退稅款income tax refund receivable其它應 收款 關系人other

5、receivables - related parties其它應收款其它other receivables - other備抵呆帳其它應收款allowance for uncollectible accounts - other receivables存貨inventories商品存貨merchandise inventory寄銷商品consigned goods在途商品goods in transit備抵存貨跌價損失allowance for reduction of inventory to market制成品finished goods寄銷制成品consigned finished go

6、ods副產(chǎn)品by-products在制品work in process委外加工work in process - outsourced原料raw materials物料supplies在途原物料materials and supplies in transit備抵存貨跌價損失allowance for reduction of inventory to market預付費用prepaid expenses預付薪資prepaid payroll預付租金prepaid rents預付保險費prepaid insurance用品盤存office supplies預付所得稅prepaid income

7、 tax其它預付費用other prepaid expenses預付款項prepayments預付貨款prepayment for purchases其它預付款項other prepayments其它流動資產(chǎn)other current assets名稱英譯進項稅額VAT paid ( or input tax)留抵稅額excess VAT paid (or overpaid VAT)暫付款temporary payments代付款payment on behalf of others員工借支advances to employees存出保 證金refundable deposits受限制存款c

8、ertificate of deposit-restricted遞延所得 稅資產(chǎn)deferred income tax assets遞延兌換損 失deferred foreign exchange losses業(yè)主（股東）往來owners'(stockholders') current account同業(yè)往來current account with others其它流動資產(chǎn)其它other current assets - other基金及 長期投資funds and long-term investments基金funds償債基金redemption fund (or sink

9、ing fund)改良及 擴充基金fund for improvement and expansion意外損失準備基金contingency fund退休基金pension fund其它基金other funds長期投資long-term investments長期股權投資long-term equity investments長期債券投資long-term bond investments長期不動產(chǎn)投資long-term real estate in-vestments人壽保險現(xiàn)金解約價值cash surrender value of life insurance其它長期投資other lo

10、ng-term investments備抵長期投資跌價損失allowance for excess of cost over market value of long-terminvestments固定資產(chǎn)property , plant, and equipment土地land土地改良物land improvements名稱英譯土地改良物重估增 值land improvements - revaluation increments累積折舊土地改良物accumulated depreciation - land improvements房屋及建物buildings房屋及建物重估增 值build

11、ings -revaluation increments累積折舊房屋及建物accumulated depreciation - buildings機（器）具及設備machinery and equipment機（器）具machinery機（器）具重估增值machinery - revaluation increments累積折舊機（器）具accumulated depreciation - machinery租賃資產(chǎn)leased assets累積折舊租賃資產(chǎn)accumulated depreciation - leased assets租賃權 益改良leasehold improvements

12、累積折 舊租賃權益改良 accumulated depreciation - leasehold improvements未完工程及 預付購置設備 款 construction in progress and prepayments for equipment未完工程construction in progress預付購置設備款prepayment for equipment雜項固定資產(chǎn)miscellaneous property, plant, and equipment雜項固定資產(chǎn)重估增值 miscellaneous property, plant, and equipment reval

13、uationincrements累積折 舊雜項固定 資產(chǎn) accumulated depreciation - miscellaneous property, plant, andequipment土地重估增 值land - revaluation increments遞耗資產(chǎn)depletable assets天然資源natural resources天然資源重估增值 natural resources -revaluation increments累積折耗天然 資源 accumulated depletion - natural resources無形資產(chǎn)intangible assets商

14、標權trademarks專利權patents特許權franchise著作權copyright計算機 軟件computer software cost商譽goodwill名稱英譯開辦費organization costs其它無形資產(chǎn)other intangibles遞延退休金成本deferred pension costs租賃權 益改良leasehold improvements其它無形資產(chǎn)- 其它other intangible assets - other其它資產(chǎn)other assets遞延資產(chǎn)deferred assets債券發(fā)行成本deferred bond issuance costs

15、長期預付租金long-term prepaid rent長期預付保險費long-term prepaid insurance遞延所得 稅資產(chǎn)deferred income tax assets預付退休金prepaid pension cost閑置資產(chǎn) idle assets 長期應收票據(jù)及款項與催收帳款long-term notes , accounts and overdue receivables長期應 收票據(jù)long-term notes receivable長期應 收帳款long-term accounts receivable催收帳 款overdue receivables長期應收票

16、據(jù)及款項與催收帳款- 關系人long-term notes, accounts and overdue receivables- related parties其它長期應收款項 other long-term receivables 備抵呆帳- 長期應收票據(jù)及款項與催收帳款allowance for uncollectible accounts - long-term notes, accounts and overdue receivables 出租 資產(chǎn)assets leased to others出租資產(chǎn)重估增值 assets leased to others - incremental

17、 value from revaluation 累積折舊出租資產(chǎn) accumulated depreciation - assets leased to others存出保 證金refundable deposit雜項資產(chǎn)miscellaneous assets名稱英譯受限制存款certificate of deposit -restricted雜項資產(chǎn) 其它miscellaneous assets- other負債liabilities流動負債current liabilities短期借款short-term borrowings(debt)銀行透支bank overdraft銀行借款ban

18、k loan短期借款業(yè)主short-term borrowings - owners短期借款 員工short-term borrowings - employees短期借款 關系人short-term borrowings- related parties短期借款其 它short-term borrowings - other應付短期票券short-term notes and bills payable應付商業(yè)本票commercial paper payable銀行承兌匯票bank acceptance其它應付短期票券other short-term notes and bills paya

19、ble應付短期票券折價discount on short-term notes and bills payable應付票據(jù)notes payable應付票據(jù) 關系人notes payable - related parties其它應付票據(jù)other notes payable應付帳款accounts payable應付帳款關系人accounts payable - related parties應付所得稅income tax payable應付費用accrued expenses應付薪工accrued payroll應付租金accrued rent payable應付利息accrued int

20、erest payable應付營業(yè)稅accrued VAT payable應付稅捐其它accrued taxes payable- other其它應付費用other accrued expenses payable其它應付款other payables名稱英譯應付購入遠匯款forward exchange contract payable應付遠匯款外幣forward exchange contract payable - foreign currencies買賣遠匯 溢價premium on forward exchange contract應付土地房屋款payables on land an

21、d building purchased應付設備款payables on equipment其它應 付款 關系人other payables - related parties應付股利dividend payable應付紅利bonus payable應付董監(jiān)事酬勞compensation payable to directors and supervisors其它應付款其它other payables - other預收款項advance receipts預收貨款sales revenue received in advance預收收入revenue received in advance其它

22、預收款other advance receipts一年或一營業(yè)周期內(nèi)到期長期負債long-term liabilities -current portion年或一 營業(yè)周期內(nèi)到期公司債corporate bonds payable - current portion 年或一營業(yè)周期內(nèi)到期長期借款long-term loans payable - current portion 年或一 營業(yè)周期內(nèi)到期長期應付票據(jù)及款 項long-term notes and accounts payable due within one year or one operating cycle 一年或一營業(yè)周期內(nèi)

23、到期長期應付票據(jù)及款項- 關系人long-term notes and accounts payables to related parties - current portion其它一年或一營業(yè)周期內(nèi)到期長期負債other long-term lia- bilities - current portion其它流 動負債other current liabilities銷項稅額VAT received(or output tax)暫收款temporary receipts名稱英譯代收款receipts under custody估計售后服務/保固負債estimated warranty lia

24、bilities遞延所得稅負債deferred income tax liabilities遞延兌換利益deferred foreign exchange gain業(yè)主（股東）往來owners' current account同業(yè)往來current account with others其它流動負債- 其它other current liabilities - others應付公司債corporate bonds payable應付公司債corporate bonds payable應付公司債溢（折）價premium(discount) on corporate bonds payab

25、le長期借款long-term loans payable長期銀行借款long-term loans payable - bank長期借款業(yè)主long-term loans payable - owners長期借款 關系人長期借款其它 長期應付票據(jù)及款項 長期應付票據(jù) 長期應付帳款 長期應付租賃負債其它長期應付款項other long-term payableslong-term loans payable - related parties long-term loans payable - other long-term notes and accounts payable long-te

26、rm notes payable long-term accounts pay-able long-term capital lease liabilities長期應付票據(jù)及款項關系人long-term notes and accounts payable - related parties估計應付土地增值稅 accrued liabilities for land value increment tax估計應付土地增值稅estimated accrued land value incremental tax pay-able應計退休金 負債accrued pension liabilitie

27、s其它長期負債other long-term liabilities其它長期負債其它other long-term liabilities - other其它負債other liabilities遞延負債deferred liabilities名稱英譯遞延收入deferred revenue遞延所得稅負債deferred income tax liabilities其它遞延負債other deferred liabilities存入保 證金deposits received存入保 證金guarantee deposit received雜項負債miscellaneous liabilities

28、雜項負債 其它miscellaneous liabilities - other業(yè)主權益owners' equity資本（或股本）capital普通股股本capital - common stock特別股股本capital - preferred stock預收股本capital collected in advance待分配股票股利stock dividends to be distributed資本capital資本公積additional paid-in capital股票溢價paid-in capital in excess of par普通股股票溢價paid-in capit

29、al in excess of par- common stock特別股股票溢價paid-in capital in excess of par- preferred stock資產(chǎn)重估增值準備capital surplus from assets revaluation處分資產(chǎn)溢價公積capital surplus from gain on disposal of assets合并公積capital surplus from business combination受贈公積donated surplus其它資本公積other additional paid-in capital權益法長期股權

30、投資資本公積additional paid-in capital from investee under equity method資本公積庫藏股票交易additional paid-in capital - treasury stock trans-actions 保留盈余 (或累積虧損 ) retained earnings (accumulated deficit) 法定盈余公 積legal reserve特別盈余公積special reserve名稱英譯意外損 失準備contingency reserve改良擴充準備improvement and expansion reserve償債

31、準備special reserve for redemption of liabilities其它特別盈余公積other special reserve未分配盈余 (或累積虧 損) retained earnings-unappropriated (or accumulated deficit)累積盈虧accumulated profit or loss前期損益調整prior period adjustments本期損益net income or loss for current period權益調整equity adjustments長期股權投資未實現(xiàn)跌價損失unrealized loss

32、on market value decline of long-term equityinvestments累積換算調整數(shù)cumulative translation adjustment未認列 為退休金成本之 凈損失net loss not recognized as pension costs庫藏股treasury stock少數(shù)股權minority interest營業(yè)收入operating revenue銷貨收入sales revenue分期付款銷貨收入installment sales revenue銷貨退回sales return銷貨折讓sales allowances勞務收入se

33、rvice revenue業(yè)務收入agency revenue其它營業(yè) 收入other operating revenue其它營業(yè)收入其它other operating revenue- other營業(yè)成本operating costs銷貨成本cost of goods sold分期付款銷貨成本installment cost of goods sold進貨purchases進貨費用purchase expenses名稱英譯進貨退出purchase returns進貨折讓charges on purchased merchandise進料materials purchased進料費用charg

34、es on purchased material進料退出material purchase returns進料折讓material purchase allowances直接人工direct labor制造費用manufacturing overhead間接人工indirect labor租金支出rent expense, rent折舊depreciation expense各項耗竭及攤提various amortization伙食費meal (expenses)職工福利employee benefits/welfare訓練費training (expense)間接材料indirect mat

35、erials其它制造費用other manufacturing expenses勞務成本制ervice costs勞務成本service costs業(yè)務成本agency costs其它營業(yè) 成本other operating costs其它營業(yè)成本- 其它other operating costs-other營業(yè)費用operating expenses推銷費用selling expenses薪資支出payroll expense租金支出rent expense, rent折舊depreciation expense各項耗竭及攤提various amortization伙食費meal (expe

36、nses)職工福利employee benefits/welfare名稱英譯傭金支出commission (expense)訓練費training (expense)其它推銷費用other selling expenses管理及 總務費用general & administrative expenses薪資支出payroll expense租金支出rent expense, rent呆帳損 失loss on uncollectible accounts折舊depreciation expense各項耗竭及攤提various amortization外銷損 失loss on export

37、 sales伙食費meal (expenses)職工福利employee benefits/welfare研究發(fā)展費用research and development expense傭金支出commission (expense)訓練費training (expense)勞務費professional service fees其它管理及總務費用other general and administrative expenses研究發(fā)展費用research and development expenses薪資支出payroll expense租金支出rent expense, rent文具用品of

38、fice supplies旅費travelling expense, travel運費shipping expenses, freight郵電費postage (expenses)修繕費repair(s) and maintenance (expense)水電瓦斯費utilities (expense)保險費insurance (expense)交際費entertainment (expense)稅捐taxes折舊depreciation expense名稱英譯各項耗竭及攤提various amortization伙食費meal (expenses)職工福利employee benefits/

39、welfare訓練費training (expense)其它研究發(fā)展費用other research and development expenses營業(yè)外收入及費用non-operating revenue and expenses, other income(expense)營業(yè)外收入non-operating revenue利息收入interest revenue/income投資收益investment income權益法 認列之投資收益investment income recognized under equity method股利收入dividends income短期投 資市價回升利益gain on market price re